IRS denies email snooping without a warrant

By Jonnelle Marte

The head of the IRS said today that the agency does in fact obtain search warrants before reading taxpayers’ emails, disputing allegations made by the American Civil Liberties Union.

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Steven Miller, acting IRS commissioner, told a Senate finance committee hearing Tuesday that the agency requires a warrant before turning to internet providers for email content in criminal investigations, but would not confirm the policy for social media sites such as Facebook and Twitter.

The comments came in response to questions from Sen. Chuck Grassley, an Iowa Republican, and Sen. Ron Wyden, a Democrat from Oregon, regarding IRS documents uncovered by the ACLU last week that showed the IRS may not always get search warrants before reading taxpayers’ emails. Miller said at the hearing that the agency abides by the decision of the Sixth Circuit Court of Appeals for United States v. Warshak, which found that the government needs probable cause before asking email providers to release messages. Miller also said the IRS would try to issue an updated policy within 30 days making it clear that warrants are required for emails.

Miller’s statements offered some clarity regarding how the IRS searches email for criminal investigations, but there are still questions remaining, says Nathan Wessler, a staff attorney with the ACLU. For instance, Miller was not clear on when the IRS began following the Warshak decision, which found that all emails are protected by the Fourth Amendment. The documents reviewed by the ACLU hinted that the IRS may only be following the Electronic Communications Privacy Act, which only protects unopened emails or those stored on a server for 180 days or less.

The ACLU also wants the IRS to request warrants before reading all private digital communications, including text messages and private messages on social media sites, says Wessler. “That would be a victory for Americans’ privacy,” he says. The IRS declined to comment beyond the commissioner’s statement.

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Only two things in this world can be said to be certain, according to Benjamin Franklin. Tax Watch is about one of them. The blog examines the complicated tax issues and legislative changes to help you tackle tough personal finance challenges – and avoid costly tax missteps. The lead writer is MarketWatch reporter Jonnelle Marte. Contributors include columnists Bill Bischoff, Andrea Coombes, and Eva Rosenberg.